MS SB2931

Authorizes Jackson County Board of Supervisors to levy a 2% tax on overnight hotel and motel room rentals, with tax excluded from food, beverage, telephone, laundry charges and day-meeting rooms.

Tax requires approval by 60% of qualified county electors voting in a referendum election, with notice published weekly for at least 3 consecutive weeks before the election.

Tax revenue collected by the Department of Revenue is paid to the Mississippi Gulf Coast Regional Convention and Visitors Bureau on or before the 15th of each month following collection for tourism promotion.

Revenue accounting must be kept separately and audited annually by an independent certified public accountant, with audit expenses paid from tax revenue.

Act automatically repeals on July 1, 2025.